Northridge Company has two products in its inventory. Information about the December 31, 2021, inventory is as follows: Product Total Cost Total Replacement Cost Total Net Realizable Value 101 $100,000 $110,000 $120,000 102 110,000 85,000 90,000 At December 31, 2021, the lower of cost or net realizable value (LCNRV) rule is applied to individual products. Assuming that inventory write-downs are common for Northridge Company, what amount of write-down the company should record